61.assessed level of material misstatement risk 重大错报风险的评估水平 "
whO}
62.simall business 小规模企业 aW52.X z%8
63.accounting system 会计系统 1}i&HIr!b
64.test of control 控制测试 ~uP
r]#
65.walk-through test 穿行测试 KyuA5jQ7
66.communication 沟通 % JgRcx
67.flow chart 流程图 </K%i;l
68.reperformance of internal control 重新执行 e6
tH/`Uln
69.audit evidence 审计证据 Pmqx ;
70.substantive procedures 实质性程序 {m?K2]](
71.assertions 认定 [Ihp\!xqI
72.esistence 存在 4iYgs-,
73.occurrence 发生 3bT6W,J4T
74.completeness 完整性 H1aV}KD
75.rights and obligations 权利和义务 d ,h~u{
76.valuation and allocation 计价和分摊 owfp^hla
77.cutoff 截止 O;"*_Xq(`
78.accuracy 准确性 gaLEhf^
79.classification 分类 c9Y2eetO
80.inspection 检查 VEFwqB1l
81.supervision of counting 监盘 aF;]7i@
82.observation 观察 z5|e\Z
83.confirmation 函证 2eZk3_w
84.computation 计算 ~ LJ>WA
85.analytical procedures 分析程序 I_"H
gx<
86.vouch 核对 1YF+(fk
87.trace 追查 VJ~X#Q
88.audit sampling 审计抽样 )OW(T^>_'I
89.error 误差 fPh}l
90.expected error 预期误差 @%I_&!d
91.population 总体 kg/+vJ
92.sampling risk 抽样风险 iylBK!ou
93.non- sampling risk 非抽样风险 l|R<F;|
94.sampling unit 抽样单位 = )JVT$]w
95.statistical sampling 统计抽样 mkj;PYa
96.tolerable error 可容忍误差 STFQ";z$
97.the risk of under reliance 信赖不足风险 AF9[2AH=Y
98.the risk of over reliance 信赖过度风险 'S%} ?#J
99.the risk of incorrect rejection 误拒风险 /pAm8vK
100. the risk of incorrect acceptance 误受风险 EPE!V>
101.working trial balance 试算平衡表 v&[X&Hu[
102.index and cross-referencing 索引和交叉索引 1_33;gP
103.cash receipt 现金收入 $'J6#Vs
104.cash disbursement 现金支出 H|rX$P
105.bank statement 银行对账单 Dr8WV\4@
106.bank reconciliation 银行存款余额调节表 T!^?d5uW#
107.balance sheet date 资产负债表日 %v`-uAy:
108.net realizable value 可变现净值 IF36K^K
109.storeroom 仓库 A4 A6F<
110.sale invoice 销售发票 .b_0k<M!p
111.price list 价目表 &6,Yjs:T m
112.positive confirmation request 积极式询证函 n,Yr!W:h
113.negative confirmation request 消极式询证函 > hDsm;,/
114.purchase requisition 请购单 ZuFVtW@
115.receiving report 验收报告 1Rb XM n
116.gross margin 毛利 &(H)gjH
117.manufacturing overhead 制造费用 p ,[XT`q^
118.material requisition 领料单 r{/ G\
119.inventory-taking 存货盘点 }ZM*[j
120.bond certificate 债券 ) $l9xx[
121.stock certificate 股票 7T|J[WO
122.audit report 审计报告 <y\
Z#z
123.entity 被审计单位 E.H,1 {
124.addressee of the audit report 审计报告的收件人 T~wZ
125.unqualified opinion 无保留意见 l~Ie#vak
126.qualified opinion 保留意见 R$T[%AGZ.
127.disclaimer of opinion 无法表示意见 xZ S\#{
128.adverse opinion 否定意见